Beckert, Jens Soziologie des Marktes, MPI for the Study of Societies, Max Planck Society;
https://www.fljs.org/content/why-inheritance-tax-so-controversial (Publisher version)
mpifg_p08_2.pdf (Any fulltext), 639KB
Beckert, J. (2008). Why Is the Inheritance Tax so Controversial? The Social Contract Revisited, 2.